Appropriate Personal Pensions – quick reference guide

Starting an APP

CA1542
Joint notice (APP1)

Both the scheme and the member

Member will receive a CA1689 (APP6) which is automatically issued once the CA1542 (APP1) is registered

Scheme will receive an acknowledgement issued via paper schedule (RD2125) or magnetic media.

Any relevant MCs will be paid to the APP scheme

Cancelling an APP

CA1543 Cancellation Notice (APP2)

Either the scheme or member, or both

Member will receive a CA1720 (APP15) which is automatically issued once the CA1543 (APP2) is registered

Scheme will receive an acknowledgement issued via paper schedule (RD2125) or magnetic media

Any relevant MCs will be paid to the APP scheme

Transferring from one APP to another

CA1544 Transfer notice (APP3)

Both the transferring scheme and the member

If the cancellation has already been notified and acknowledged, then no further acknowledgement will be issued to the scheme or member when the CA1544 (APP3) is processed. If not, then the cancellation will be acknowledged via the processing of the CA1544

The receiving scheme will receive a Protected Rights Liability statement(CA1822)*

Any outstanding MCs will be paid to the receiving APP scheme

Transferring from an APP to a COMP scheme or the COMP part of a COMBS scheme

CA1545 Transfer notice (APP4)

Both the transferring scheme and the member

If the cancellation has already been notified and acknowledged, then no further acknowledgement will be issued to the scheme or member when the CA1545 (APP4) is processed. If not, then the cancellation will be acknowledged via the processing of the CA1545

The receiving scheme will receive a Protected Rights Liability statement (CA1882) *

Any outstanding MCs will be paid to the receiving scheme

Transferring from an APP to a COSR scheme or the COSR part of a COMBS scheme

CA1548 Transfer (APP13)

Both the transferring scheme and the member

It the cancellation has already been notified and acknowledged, then no further acknowledgement will be issued to the scheme or member when the CA1548 (APP13) is processed. If not, then the cancellation will be acknowledged via the processing of the CA1548

For periods prior to and spanning 6 April 1997 a CA1625 (RD654A) will continue to be issued for any periods that are entirely post 5 April 1997 a Statement of Contracted-out Pension Liability (CA1899) will be issued to the receiving scheme

Any outstanding MCs in respect of the 87/88–96/97 tax years will not be paid to the transferring or receiving scheme. Any payment for 97/98 onwards that falls payable due to a change to the date of birth will be offered to the receiving scheme

Transferring to an overseas scheme

CA1881

Both the transferring scheme and the member

If the cancellation has already been notified and acknowledged, then no further acknowledgement will be issued to the scheme or member when the CA1881 is processed. If not, then the cancellation will be acknowledged via the processing of the CA1881

No statements will be issued

Any outstanding MCs in respect of the 87/88 – 96/97 tax years will not be paid to the transferring or receiving scheme. Any payment for 97/98 onwards that falls payable due to a change to the date of birth will be offered to the receiving scheme.

Using protected rights for pension purposes (including commutation) (member or qualifying widow/widower)

CA1550 (APP5)

Both the scheme and the member (or the members widow/widower)

A statement CA1883 will be issued to the provider of the pension

A statement CA1884 will be issued to the member (or member’s widow / widower) where protected rights have been commuted

Payment will depend on how effect has been given to the protected rights and the amount involved see CA16

Using protected rights for pension or lump sum purposes (unmarried member or non-qualifying widow/widower

CA1552 (APP17)

Both the scheme and the nominated beneficiary

No statements issued

Payment will depend on how effect has been given to the protected rights and the amount involved see CA16

Income withdrawal

CA1872

Both the scheme and the member or widow/ widower

Statements will be issued to the scheme as follows:

- CA2126A where the member elects to take income withdrawal

- CA2126B where the widow/widower elects to take income withdrawal

Any outstanding MCs will be paid to the receiving scheme